Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

No, we do not. We have legislation in the form of the Fiscal Responsibility Act 2012, under which an "exceptional circumstance" is defined as either a period of severe economic downturn or during which an unusual event outside the control of the State has a major impact on the financial "position of the general government". The moneys in the pot will then be transferred to the Exchequer and be allocated as the Oireachtas sees fit.